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Australia GST Filing and BAS

Updated 2026-08-02

GST is reported on Business Activity Statements (BAS), filed monthly or quarterly. Due date is the 28th of the month following the period.

Primary sources

This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.

FAQ

How often do I file BAS?+

Most businesses file quarterly. Businesses with GST turnover over $20 million file monthly.

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Australia GST for Non-Resident Sellers

Guide to Australian GST registration and obligations for non-resident sellers.

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